...illegally assessed or collected, or any penalty claimed to have t>een collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internalrevenue laws ; (2) Anv other civil action or claim against the United States, not...

...illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internalrevenue laws ; (2) Any other civil action or claim against the United States, not...

...issues. Section 7422(a) of the code states that no suit for refund shall be maintained in any court "until a claim for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard, and the regulations of the Secretary...

...erroneously or illegally assessed or collected. penalties collected without authority. or any other sum alleged to have been excessive or in any manner wrongfully collected under the internal revenue laws. 2K USC $ 2402 1 1976). The Supreme Court noted that punitive damages...

...illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in...for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard, and the regulations of the Secretary...

...illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws; (2) Any other civil action or claim against the United States, not...

...illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws; (2) Any other civil action or claim against the United States, not...

...illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws; (2) Any other civil action or claim against the United States, not...

...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected must, except as otherwise provided by law in the case of income, war-profits, excess-profits, estate,...

...courts shall have original jurisdiction of any civil action against the United States for the recovery of any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws.' (Emphasis added.) English words more clearly expressive of the grant...